California Form 3811 - Donated Fresh Fruits Or Vegetables Credit - 2016
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1
2Donated Fresh Fruits or
TAXABLE YEAR
CALIFORNIA FORM
2016
3811
Vegetables Credit
Attach to your California tax return.
m
m
m
Name(s) as shown on your California tax return
SSN or ITIN
CA Corporation no.
FEIN
CA Secretary of State (SOS) file number
Part I Information on Donated Fresh Fruits or Vegetables
(a)
(b)
(c)
(d)
(e)
Date of Donation
Type of Donated Product
Quantity Donated
Location by County
Estimated Value/Cost
(mm/dd/yyyy)
1
2
Total estimated value/cost. Add the amounts in column (e). Enter total here and on Part II, line 1. . . . . . . . . . . . . . . . . . . . . . .
Part II Available Credit
1 Estimated value/cost of donated fresh fruits or vegetables. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
2 Multiply line 1 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2
3 Credit received from pass through entities. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
4 Credit carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4
5 Total available credit. Add line 2, line 3, and line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5
6 a Enter the amount of the credit claimed on the current year tax return. See instructions.
(Do not include any assigned credit claimed on form FTB 3544A.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6a
b Total credit assigned. Enter the total amount from form FTB 3544, column (g) If you are not a corporation,
enter -0-. See instructions.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6b
7 Credit carryover to future years. Add line 6a and line 6b, subtract the result from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . .7
Whats New
S corporations, estates, trusts, partnerships, and limited liability
companies (LLCs) classified as partnerships should complete
For taxable years beginning on or after January 1, 2017 and before
form FTB 3811 to figure the amount of credit to pass through to
January 1, 2022, qualified taxpayers may claim a new tax credit for
shareholders, beneficiaries, partners, or members. Attach this form
donations of fresh fruits or vegetables made to California food banks.
to Form 100S, California S Corporation Franchise or Income Tax
The amount of the tax credit is 15% of the qualified value of the
Return; Form 541, California Fiduciary Income Tax Return; Form 565,
donated item, based on weighted average wholesale price. The credit
Partnership Return of Income; or Form 568, Limited Liability Company
may be claimed only on a timely filed original return. However, any
Return of Income. Show the pass-through credit for each shareholder,
credit not used in the taxable year may be carried forward up to seven
beneficiary, partner, or member on Schedule K-1 (100S, 541, 565, or
years.
568), Share of Income, Deductions, Credits, etc.
General Information
B Description
References in these instructions are to the Internal Revenue Code
The qualified taxpayer is allowed a credit in the amount equal to
(IRC) as of January 1, 2015, and to the California Revenue and
10% of the value/cost of the donated fruits or vegetables, that would
Taxation Code (R&TC).
otherwise be included in inventory costs.
This credit is for qualified taxpayers who donate fresh fruits or fresh
C Qualifications
vegetables to a food bank located in California under Chapter 5 of
A qualified donor is a taxpayer that is engaged in the trade or
Part 1 of Division 21 of the Food and Agricultural Code.
business and is defined as the person responsible for planting the
Registered Domestic Partner (RDP) – For purposes of California
crop, managing the crop, and harvesting the crop from the land.
income tax, references to a spouse, husband, or wife also refer to a
The cost of the donated fresh fruits or vegetables would be the cost
California RDP, unless otherwise specified.
of those products that would otherwise be included in inventory
costs. Generally inventory costs include both the direct costs and the
A Purpose
allocated indirect cost required to produce the fruits and vegetables.
Use form FTB 3811, Donated Fresh Fruits or Vegetables Credit, to
Certification
figure and claim the amount of tax credit allowed for the donation
The taxpayer must provide the recipient of the donation the estimated
of fruits or vegetables made by a qualified taxpayer to a food bank
value of the donated fruits or vegetables and information regarding the
located in California. To qualify for this credit, a donor is a taxpayer
origin of where the donated fruits or vegetables were grown.
who must be engaged in the trade or business of planting the crop,
managing the crop, and harvesting the crop from the land. The credit
Upon receipt of the donated fruits or vegetables, the recipient shall
is nonrefundable, and the unused credit may be carried forward for
provide a certificate to the taxpayer substantiating the donation.
seven years.
FTB 3811 2016 Side 1
8361163
For Privacy Notice, get FTB 1131 ENG/SP.
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